It totally depends upon the customer’s preference as the use of Linux, Unix and Microsoft Windows Server is quite common. That’s why dedicated servers can be operated using operating system of their choice.
When it comes to java, due to the fact it is cross platform with little to no difference between the java versions for each platform, the short answer is no.
However that being said. I have seen issues where one of my plugins had a very strange issue that would occur only on Linux Systems and thats thanks to how Linux deals with “wastebin” files. But in most cases, unless your doing something very specific such as converting Java into another language to gain USB access you will be fine no matter what.
As for performance between them all… Ill leave that to someone else if your interested